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一、1997年地方财政决算工作回顾财政决算是预算执行的全面总结,也是社会经济运行状况的综合反映。分析近几年地方财政决算情况,可以得出三个结论:一是近年来国家实行的适度从紧的经济政策是正确的,它从宏观上保障了国民经济的健康运行和财政收支的快速增长;二是1994年实行的“分税制”财政管理体制是成功的,它在理顺财政分配关系、充分调动各级政府
I. Review of the Final Accounts of Local Fiscal Accounts in 1997 The fiscal accounts are a comprehensive summary of the budget implementation and a comprehensive reflection of the social and economic conditions. Analysis of the final accounts of local governments in recent years leads to three conclusions: First, the moderately tight economic policies implemented by the state in recent years are correct. It provides a macroscopic view of the healthy operation of the national economy and the rapid financial revenue and expenditure Second, the “tax-sharing” fiscal management system, which was implemented in 1994, succeeded. It is in straightening out the fiscal distribution and fully mobilizing all levels of government